2015 (9) TMI 1090

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....lant : Mr Rajesh Kumar, CA For the Respondent : Mr PakshiRajan, Asst. Commissioner (AR) ORDER Per: B S V Murthy: In both the appeals, issue involved is same and therefore boththe appeals are taken together and a common order is being passed. The appellants are engaged in providing information technology software services (ITSS). The entire service is provided to customers located outsi....

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....requiring the verification of correctness of CENVAT credit availed. However in the show-cause notice, the Assistant Commissioner had proposed to deny the CENVAT credit on various services on the ground of nexus. He submits that in this case, the Assistant Commissioner had exceeded his power in issuing show-cause notice since total amount of CENVAT credit denied was more than Rs. 5 lakhs which is t....

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....ess of the adjudication powers of the concerned authority. If it was within the power of concerned authority, one could take a view that the Assistant Commissioner did not exceed his powers in compiling the show-cause notice denying the CENVAT credit while considering the rebate claim. Therefore the action by the Assistant Commissioner cannot be sustained. Nevertheless I also find that it cannot b....

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....ubmitted that exercise of correctness of CENVAT credit availed was not at all required as regards the provisions of Notification No.11/2005-ST. What is required to be verified while sanctioning rebate claim under Notification No.11/2005 is whether service has been exported or not and whether consideration has been received for the exported service and whether the tax has been paid on the service e....